Lecture No. 4. Tax Code of the Russian Federation

tax code- it is complex legal act, which defines legal framework Russian taxation.

The Tax Code of the Russian Federation consists of 2 parts.

• 1. Part 1 (general) establishes:
  • - types of taxes and fees;
  • - rights and obligations of participants in tax legal relations;
  • - forms and methods of tax control;
  • - types of tax offenses;
  • - liability for tax violations;
  • - etc.
• 2. Part 2 (special) establishes:
  • - the procedure for calculating and paying specific taxes;
  • - the procedure for applying special tax regimes.

Everything that is established by the Tax Code of the Russian Federation is mandatory for execution !!!

All ambiguities and contradictions of the Tax Code of the Russian Federation are interpreted in favor of the taxpayer!!!

Lecture No. 5. Principles of taxation in the Russian Federation

Principle- This is the basic position on which something is built.

Principles of taxation- these are the main provisions that underlie the tax legislation of the state.

The principles of taxation in the Russian Federation are established by Art. 3 of the Tax Code of the Russian Federation.

• 1. The principle of obligation- each person must pay legally established taxes and fees. This principle is based on Article 57 of the Constitution of the Russian Federation, which states that "everyone is obliged to pay legally established taxes and fees."
• 2. The principle of legality - no one can be obligated to pay taxes and fees not provided for by the Tax Code of the Russian Federation or established in a different manner than it is determined by the Tax Code of the Russian Federation.
• 3. The principle of economic justification - taxes and fees must have economic justification and cannot be arbitrary.
• 4. The principle of establishing all elements of taxation- when establishing taxes, all elements of taxation should be determined. Everyone must know exactly what taxes, when and in what order he must pay.
• 5. The principle of ensuring a single economic space of the Russian Federation- the establishment of taxes that prevent the development of a single economic space is illegal. This principle is based on the constitutional principle of a single economic space, free movement of goods, services and financial resources, support for competition, freedom economic activity Part 1 of Article 8 of the Constitution of the Russian Federation was established. Violation of it is, for example, limiting the volume of goods transferred from one subject of the Russian Federation to another or levying taxes on taxpayers in other regions.
• 6. The principle of a non-discriminatory nature - taxes and fees cannot be applied differently based on social, racial, national, religious and other similar criteria.
• 7. The principle of the taxpayer's advantage - all irremovable doubts, contradictions and ambiguities of legislative acts are interpreted in favor of the taxpayer.

They were discovered and formulated by Adam Smith, and although in his interpretation they have now become part of history, they still continue to serve as a guide for the development and improvement of tax systems in many countries of the world. Throughout its existence, these basic principles of taxation have been constantly supplemented, transformed in various economic concepts. Only at the turn of the 19th - 20th centuries, the economic principles of taxation began to be applied as specific criteria for the creation of tax systems in a number of European countries.

In modern reality, the principles of taxation in the Russian Federation are understood as the most fundamental and general provisions building a taxation system that ensures the economic stability of society and the solution of its challenges economic development.

The main reasons for highlighting these provisions as principles are:

Requirement to be economically sound;

The possibility of implementation within;

They should not contradict the fundamental provisions of foreign states.

Let us briefly consider the content of these principles.

1. The principle of legality assumes that no one and nothing can be citizens, except in those cases that the Constitution provides. A tax in this sense acts as a legal restriction, which is based on the law, common sense and serves the interests of society as a whole. The principle also states that only legitimate taxes are paid.
2. The principle of universality comes from the understanding and recognition of the equality of all before the law and the obligation to pay taxes to all without exception, except for those that are also defined by law.
3. Principles of taxation in the Russian Federation, providing for the observance of fairness in taxation. In addition to the provisions of justice proper, they are constitutionally enshrined in the Russian Federation. The tax meaning of this principle is that taxes should contribute to a fair redistribution of wealth throughout society.
4. The principle of publicity provides for the need to find a fair balance between the interests of the state and society.
5. The principles of taxation in the Russian Federation, which establish that the introduction and regulation of taxes is the prerogative of the legislature alone, which organizes the prescribed procedure for approving taxes.
6. The provisions that all taxes must be reasonable and expedient form the principle of economic justification.
7. The principle of presumption of interpretation and interpretation of tax legislation in favor of the taxpayer provides that all ambiguities regarding the payment of taxes must be considered and interpreted in favor of taxpayers.
8. Understanding by taxpayers of what and to whom the tax is paid is the content of the tax certainty principle.
9. The prohibition of violating the single economic space is determined by the content of the principle of the unity of tax policy.
10. The principles of taxation in the Russian Federation, which presuppose the integrity, uniformity and uniformity of taxes and tax procedures throughout the country, form the principle of the unity of the tax system.

The implementation of these principles in the Russian Federation is associated with taking into account the specifics of the country and its built on the foundations of federalism, they provide for the existence of a three-level model of budgets, where all these principles operate and manifest themselves without any restrictions or changes.

tax system, general principles taxation and collection of taxes to the budget determines the tax code, part 1 of which was adopted by the State Duma of the Russian Federation on July 16, 1998 and entered into force on January 1, 1999. It defines the types of taxes, the procedure for their payment, the rules for establishing taxes, methods for monitoring the correct calculation and payment, responsibility for violation of these rules, the procedure for appealing against the actions of officials. Taxation is a distribution method surplus value between the business entity and the state. Taxation is based on a number of principles, the main of which are uniformity and certainty and gratuitousness . Uniformity means a unified approach of the state to taxpayers in terms of universality, unity of rules. Taxes and fees may not be discriminatory and may not be applied differently based on social, racial, national, religious or other similar criteria. Taxes cannot limit the constitutional rights of citizens. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship individuals or place of origin of capital. Certainty is that the order of taxation is established in advance. The state determines the amount of tax, terms of payment and penalties. All changes in tax legislation that worsen the situation of the taxpayer must be announced one month before the introduction and enter into force no earlier than the 1st day of the next tax period. The introduction of new taxes is possible only from January 1. Acts must be formulated clearly, all doubts are interpreted in favor of the taxpayer. Gratuity is that everything goes to the budget and no equivalent is provided to the taxpayer for the amounts paid.

Tax functions- regulatory, stimulating and fiscal. Regulatory- government regulates market economy maneuvering rates, benefits, fines, creating conditions for the accelerated growth of certain industries and industries. stimulating- stimulated by taxes technical progress, the development of production, the number of jobs. Distribution- the accumulated funds are directed to solving national problems, directing part of the income of economic entities to the development of the non-productive sphere and the maintenance of the state. fiscal- state revenues necessary for its maintenance are formed.

Under tax is understood as a mandatory, individually gratuitous payment levied from organizations and individuals in the form of alienation of property, economic management or operational management belonging to them Money in order to financial support activities of the state and (or) municipalities. Collection means compulsory contribution levied from organizations and individuals, the payment of which is one of the conditions for making fees in respect of payers government bodies, local governments, other authorized bodies and officials legally significant actions, including the granting of certain rights or the issuance of permits (licenses). The tax system of the Russian Federation- this is a set of fees, duties, other payments collected in the prescribed manner. It includes federal, taxes of subjects of the Russian Federation (regional) and local taxes. Federal taxes are established by Article 13 of the Tax Code and are levied throughout the country, but they go to the budgets of various levels. The federal ones include VAT, excises, corporate income tax, capital income tax, income tax, contributions to social off-budget funds, state and customs duties and fees, payments for the use of subsoil, forestry, water, environmental taxes, license fees, etc. Regional are established according to the list in tax code(Article 14) the laws of the subjects of the Russian Federation and operate on their territory. These include - on the property of organizations, on real estate, sales tax, regional license fees, etc. Local are established according to the list in the tax code (Article 15) by regulatory and legal acts of representative bodies of local self-government and are valid on their territory. Local - land, property of individuals, advertising, inheritance and donations, local license fees.

Principles of taxation in Russian Federation established in Art. 3 of the Tax Code of the Russian Federation.

So, the following basic principles of legislation on taxes and fees are fixed by law:
1) legitimacy. No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by the Tax Code of the Russian Federation, not provided for by the Tax Code of the Russian Federation or established in a different manner than this is determined by the Tax Code of the Russian Federation;

2) principle certainty, clarity and unambiguity of the legal norm which is closely related to the principle of legality. In accordance with this principle, when establishing taxes and fees, legislative technique should remain at its best. Because tax law is directed not only and not so much at specialists in the field of taxation, but to a greater extent at citizens and organizations that are not professionals in the field of taxes, the tax rule should be stated in a simple and understandable language. In accordance with the resolution of the Constitutional Court of the Russian Federation of July 15, 1999 N 11-P "On the case of checking the constitutionality of certain provisions of the Law of the RSFSR "On the State tax service RSFSR" and the Laws of the Russian Federation "On the fundamentals tax system in the Russian Federation" and "On Federal Tax Police Bodies" the uncertainty of the legal content of the legislative norm contradicts the general legal principles of legal responsibility. Meanwhile, the criterion for the certainty of the legal norm as a constitutional requirement for the legislator was formulated in the resolution of the Constitutional Court of the Russian Federation of April 25, 1995 N 3- P "On the case of checking the constitutionality of the first and second parts of Article 54 Housing Code RSFSR in connection with the complaint of citizen L.N. Sitalova". The general legal criterion of certainty, clarity, unambiguity of a legal norm follows from the constitutional principle of the equality of all before the law and the court (Part 1, Article 19 of the Constitution of the Russian Federation), since such equality can be ensured only if the norm is uniformly understood and interpreted by all law enforcers. The uncertainty of the content of the legal norm, on the contrary, allows for the possibility of unlimited discretion in the process of law enforcement and inevitably leads to arbitrariness, and therefore to a violation of the principles of equality, as well as the rule of law;

3) principle obligatory payment of taxes and fees. In accordance with this principle, each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account;

4) principle non-discriminatory nature of taxes and fees- taxes and fees cannot be applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital;

5) principle economic feasibility. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation and, in particular, directly or indirectly restrict the free movement of goods (works, services) or financial resources within the territory of the Russian Federation, or otherwise restrict or create obstacles to economic activity not prohibited by law individuals and organizations;

6) principle establishment of all elements of taxation. When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay;

7) ensuring a single economic space Russian Federation. The constitutional principle of the unity of the economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity is established by Part 1 of Art. 8 of the Constitution of the Russian Federation. Thus, the establishment of taxes that impede the development of a single economic space by, for example, limiting the volume of goods transferred from one subject of the Federation to another or levying taxes on taxpayers in other regions is illegal;

8) all unremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees). For this reason, when considering tax disputes based on different interpretations tax authorities and taxpayers of the norms of legislation on taxes and fees, the courts need to assess the certainty of the relevant norm.

The principles of taxation in the Russian Federation are established in Art. 3 NKRF.
So, the following basic principles of legislation on taxes and fees are fixed by law:
1) legality. No one may be obligated to pay taxes and fees, as well as other contributions and payments that have the signs of taxes or fees established by the Tax Code of the Russian Federation, not provided for by the Tax Code of the Russian Federation or established in a different manner than this is determined by the Tax Code of the Russian Federation;
2) the principle of certainty, clarity and unambiguity of the legal norm. The general legal criterion of this provision follows from the constitutional principle of the equality of all before the law and the court (Part 1, Article 19 of the Constitution of the Russian Federation), since such equality can be ensured only if the norm is uniformly understood and interpreted by all law enforcers. The uncertainty of the content of the legal norm, on the contrary, allows for the possibility of unlimited discretion in the process of law enforcement and inevitably leads to arbitrariness, and therefore to a violation of the principles of equality, as well as the rule of law;
3) the principle of mandatory payment of taxes and fees. In accordance with this principle, each person must pay legally established taxes and fees. Legislation on taxes and fees is based on the recognition of the universality and equality of taxation. When establishing taxes, the actual ability of the taxpayer to pay the tax is taken into account;
4) the principle of the non-discriminatory nature of taxes and fees - taxes and fees cannot be applied differently based on social, racial, national, religious and other similar criteria. It is not allowed to establish differentiated rates of taxes and fees, tax incentives depending on the form of ownership, citizenship of individuals or the place of origin of capital;
5) the principle of economic justification. Taxes and fees must have an economic basis and cannot be arbitrary. Taxes and fees that prevent citizens from exercising their constitutional rights are unacceptable. It is not allowed to establish taxes and fees that violate the single economic space of the Russian Federation;
6) the principle of establishing all elements of taxation. When establishing taxes, all elements of taxation must be determined. Acts of legislation on taxes and fees should be formulated in such a way that everyone knows exactly what taxes (fees), when and in what order he must pay;
7) ensuring a single economic space of the Russian Federation. The constitutional principle of the unity of the economic space, free movement of goods, services and financial resources, support for competition, freedom of economic activity is established by Part 1 of Art. 8 of the Constitution of the Russian Federation. Thus, the establishment of taxes that impede the development of a single economic space, by, for example, limiting the volume of goods transferred from one subject of the Federation to another or levying taxes on taxpayers in other regions, is illegal;
8) all unremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor of the taxpayer (payer of fees). In this regard, when considering tax disputes based on different interpretations by tax authorities and taxpayers of the norms of legislation on taxes and fees, the courts need to assess the certainty of the relevant norm.

5. Types of taxes and methods of their classification
There are several classifications of taxes and fees in educational and scientific literature. The most successful classification was proposed by the faculty of the department financial law Russian Academy of the Ministry of Justice of the Russian Federation (Krokhina Yu. A., Smirnova Yu. L.)2. They propose a classification on the following grounds.
1. Depending on the payer:
a) taxes from organizations - mandatory payments collected only from taxpayers - organizations (VAT, NP, etc.). It must be remembered, however, that subjects tax law are organizations and not legal entities, although in most cases organizations have the status legal entity;
b) taxes from individuals - mandatory payments levied from individual taxpayers - individuals (personal income tax, tax on property of individuals, etc.);
in) general taxes for individuals and organizations - mandatory payments paid by all categories of taxpayers, regardless of their organizational and legal status. Availability general taxes due to the fact that the main principle of their collection is the presence of any object the presence of any object in the property of a person (for example, land tax).
2. Depending on the form of taxation:
a) direct (income-property) - taxes levied in the process of acquiring material goods, determined by the size of the object of taxation and paid by the manufacturer or owner (profit tax, etc.). Direct taxes are divided into:
- personal - taxes paid by the taxpayer at the expense of and depending on the income (profit) received and taking into account the financial solvency of the payer (for example, personal income tax, NP (income of organizations);
- real - taxes paid on property, which are based not on real, but on the estimated average income, the receipt of which is only expected (for example, single tax on imputed income, gambling tax, land tax).
b) indirect (for consumption) - taxes levied in the process of spending material goods, determined by the amount of consumption, included in the form of a surcharge on the price of the goods and paid by the consumer (excise taxes, VAT, etc.). At indirect taxation the formal payer is the seller of the goods (works, services), which is, as it were, an intermediary between the state treasury and the consumer of the goods (works, services). The real payer of the tax is the consumer. It is the criterion of the ratio of the legal and actual payer that is one of the main ones when distinguishing between direct and indirect taxes.
3. By territorial level:
a) federal taxes- installed and put into operation federal body representative power - the State Duma of the Russian Federation. Scroll federal taxes and their rates are the same throughout the territory of the Russian Federation and cannot be changed by state authorities of the constituent entities of the Russian Federation or local governments;
b) taxes of the constituent entities of the Russian Federation - taxes listed in the Tax Code of the Russian Federation, but put into effect by the representative (legislative) bodies of state power of the constituent entities of the Russian Federation and obligatory for payment only on the territory of the corresponding constituent entity of the Russian Federation (for example, property tax of organizations, transport tax, gambling tax);
c) local taxes - taxes established by the Tax Code of the Russian Federation, but put into effect by representative bodies of local self-government and obligatory for payment on the territory of the relevant municipality(for example, land tax, personal property tax).
4. Depending on the channel of receipt:
a) state - taxes, fully credited to state budgets;
b) local - taxes that are fully credited to municipal budgets;
c) proportional - taxes distributed among the budgets of various levels according to certain quotas;
d) extra-budgetary - taxes received by certain extra-budgetary funds.
5. Depending on the nature of use:
a) taxes of general importance - used for general purposes, without specifying the activities or costs for which they are spent. These are the majority of taxes levied in the Russian Federation;
b) target taxes - credited to special-purpose off-budget funds or allocated in the budget as a separate line and intended to finance specific activities (for example, land tax).
6. Depending on the frequency of collection:
a) one-time - taxes paid once during a certain period when performing specific actions (for example, UTII);
b) regular taxes - levied systematically, at certain intervals and during the entire period of ownership or activity of the payer (personal income tax, corporate property tax, etc.).
The listed criteria for classifying taxes are not exhaustive, but at the same time they are sufficient for the legal characterization of all taxes and fees currently in force in the Russian Federation. In the scientific and educational literature, taxes are also grouped in other ways, which makes it possible to more accurately identify the essence of each mandatory payment levied without fail.